The tariff classification of a woman’s upper body garment from China. Dear Ms. Caldwell:

NY M81821 April 19, 2006 CLA-2-61:RR:NC:WA:361 NY M81821 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Jennifer Caldwell, Import Department Tiara International, Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from China. Dear Ms. Caldwell: In your letter dated March 30, 2006, you requested a classification ruling for a woman’s knit garment. The submitted sample will be returned to you, as requested. Style 4D669 is a woman’s top constructed from 100 percent acrylic knit fabric. The pullover styled garment has a deep V-neckline, long sleeves with rib knit cuffs and a rib knit bottom. The garment provides sufficient coverage of the bust area. You have suggested that style 4D669 be classified in heading 6110. However due to the deep V-neckline, this style is not similar to the pullovers of that heading. Instead, it is classified as a top in heading 6114. Because the garment is classified in heading 6114, the exemption for non-quota items that you suggested, which is found at the statistical level within heading 6110, is not applicable. The applicable subheading for style 4D669 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’. The duty rate will be 28.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 4D669 falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division